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FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREMIERES NATIONS
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Tsleil-Waututh Nation in the Province of British Columbia,
TSLE/L-WAUTUTH NATION PROPER7Y ASSESSMENT LAW, 2024
Dated at Vancouver, British Columbia this 10th day of December, 2024.
hie Commissioner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
Tsleil-Waututh Nation Property Assessment lmt', 2024
TSLEIL-WAUTUTH NATION PROPERTY ASSESSMENT LAW, 2024 TABLE OF CONTENTS PARTI Citation ............................................................................................................................ 2 PART II Definitions and References ............................................................................................. 2 PART III Administration ................................................................................................................. 4 PART IV Assessed Value ................................................................................................................ 5 PARTY Requests for Information and Inspections ....................................................................... 6 PART VI Assessment Roll and Assessment Notice ........................................................................ 7 PART VII Errors and Omissions in Assessment Roll... .................................................................... 9 PART VIII Reconsideration of Assessment.. ................................................................................... 11 PART IX Assess1nent Review Board ............................................................................................ 12 PART X Appeal to Assessment Review Board ............................................................................ 14 PART XI General Provisions ........................................................................................................ 20 SCHEDULES Property Classes II Request for Information by Assessor for the Tsleil-Waututh Nation III Declaration of Purpose for the Use of Assessment Information IV Assessment Notice V Request for Reconsideration of Assessment VI Notice of Appeal to Assessment Review Board VII Notice of Withdrawal VIII Notice of Hearing IX Order to Attend Hearing/Produce Documents X Certification of Assessment Roll by Assessor
Ts/eil-Waututh Nation Property Assessment Lml', 2024
WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the Council of a First Nation may make laws respecting taxation for local purposes of reserve lands and interests in reserve lands;
B. The Council of the Tsleil-Waututh Nation deems it to be in the best interests of the Tsleil-Waututh Nation to make a law for such purposes;
C. The Council of the Tsleil-Waututh Nation enacted the Ts lei l-Waututh Nation Property Assessment Law, 2017 on June 26, 2017 and it was approved by the First Nations Tax Commission on July 24, 2017;
D. The Council of the Tsleil-Waututh Nation now desires to repeal the Tsleil-Waututh Nation Property Assessment Lmv, 2017 and to request the First Nations Tax Commission to approve this Tsleil-Waututh Nation Property Assessment Law, 2024 pursuant to section 31 of the First Nations Fiscal Management Act; and
E. The Council of the Tsleil-Waututh Nation has given notice of this law and has considered any representations received by the Council, in accordance with the requirements of the First Nations Fiscal Management Act,
NOW THEREFORE the Council of the Tsleil-Waututh Nation duly enacts as follows: PART I CITATION Citation 1. This Law may be cited as the Tsleil-Waututh Nation Property Assessment Lmv, 2024. PART II DEFINITIONS AND REFERENCES Definitions and References 2.(1) In this Law: "Act" means the First Nations Fiscal Management Act and the regulations enacted under that Act; "ARB" means the Assessment Review Board established by the Council in accordance with Part IX; "assessable prope1iy" means an interest in reserve lands that is liable to assessment under this Law; "assessed value" means the market value of land or improvements, or both, comprising an interest in reserve lands as if the land or improvements, or both, were held in fee simple off the reserve, as determined under this Law;
"assessment" means a valuation and classification of an interest in reserve lands; "Assessment Notice" means a notice containing the information set out in Schedule IV; "assessment roll" means a roll prepared pursuant to this Law, and includes a supplementary assessment roll, a revised assessment roll, and an assessment roll referenced in subsection 9(3);
"assessor" means a person appointed by the Council under subsection 3(1); "chair" means the chair of the ARB; "complainant" means a person who commences an appeal of an assessment under this Law; "Council" has the meaning given to that term in the Act; "electronic transmission" means
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( a) the transmission of a notice by electronic means, or (b) the provision of access to a notice by electronic means; "holder", in relation to an interest in reserve lands, means a person (a) in possession of the interest, (b) entitled through a lease, licence or other legal means to the interest, (c) in actual occupation of the interest, or ( d) who is a trustee of the interest; "improvement" means any building, fixture, structure or similar thing constructed, placed or affixed on, in or to land, or water over land, or on, in or to another improvement and includes a manufactured home;
"interest", in relation to reserve lands, means any estate, right or interest of any nature in or to the lands, including any right to occupy, possess or use the lands, but does not include title to the lands that is held by His Majesty;
"land" includes (a) land covered by water, (b) quarries, and ( c) sand and gravel, but does not include coal or other minerals; "Land Code" means the Tsleil-Waututh Nation Land Code; "manufactured home" means a structure, whether or not ordinarily equipped with wheels, that is designed, constructed or manufactured to
(a) be moved from one place to another by being towed or carried, and (b) provide (i) a dwelling house or premises, (ii) a business office or premises, (iii) accommodation for any other purpose, (iv) shelter for machinery or other equipment, or (v) storage, workshop, repair, construction or manufacturing facilities; "Minister" has the meaning given to that term in the Act; "Notice of Appeal" means a notice containing the information set out in Schedule VI; "Notice of Hearing" means a notice containing the information set out in Schedule VIII; "Notice of Withdrawal" means a notice containing the information set out in Schedule VII; "Order to Attend Hearing/Produce Documents" means an order containing the information set out in Schedule IX;
"party", in respect of an appeal of an assessment under this Law, means the parties to an assessment appeal under section 31;
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"person" includes a partnership, syndicate, association, corporation and the personal or other legal representatives of a person;
"property class" means the categories of interests in reserve lands established in subsection 5(10) for the purposes of assessment and taxation;
"Province" means the province of British Columbia; "registered charge" means an interest in reserve lands that has been filed or registered in a registry, including but not limited to the Tsleil-Waututh Lands Registry, the First Nations Land Registry, the Indian Lands Registry or the Manufactured Home Registry;
"reserve" means any land set apart for the use and benefit of the Tsleil-Waututh Nation within the meaning of the Indian Act;
"resolution" means a motion passed and approved by a majority of the Council present at a duly convened meeting;
"revised assessment roll" means an assessment roll amended in accordance with section 11; "supplementary assessment roll" means an assessment roll under section 18; "tax administrator" means the person appointed by the Council to that position under the Taxation Law; "Taxation Law" means the Tsleil-Waututh Nation Property Taxation Lmv, 2024; "taxation year" means the calendar year to which an assessment roll applies for the purposes of taxation; "taxes" includes (a) all taxes imposed, levied, assessed or assessable under the Taxation Law, and all penalties, interest and costs added to taxes under the Taxation Law, and
(b) for the purposes of collection and enforcement, all taxes imposed, levied, assessed or assessable under any other local revenue law of the Tsleil-Waututh Nation, and all penalties, interest and costs added to taxes under such a law; and
"Tsleil-Waututh Nation" means the Tsleil-Waututh Nation (formerly known as the Burrard Indian Band), being a band named in the schedule to the Act.
(2) For greater certainty, an interest, in relation to reserve lands, includes improvements. (3) In this Law, references to a Part (e.g. Part I), section (e.g. section 1), subsection (e.g. subsection 2(1)), paragraph (e.g. paragraph 6(3)(a)) or Schedule (e.g. Schedule I) is a reference to the specified Part, section, subsection, paragraph or Schedule of this Law, except where otherwise stated.
( 4) Unless otherwise specified, all references to named enactments in this Law are to enactments of the Government of Canada.
PART III ADMINISTRATION Assessor 3.( 1) The Council shall appoint one or more assessors to undertake assessments of assessable property in accordance with this Law and such other duties as set out in this Law or as directed by the Council.
(2) An assessor appointed by the Council shall be qualified to conduct assessments of real property in the Province.
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Application of Law 4. This Law applies to all interests in reserve lands. PARTIV ASSESSED VALUE
Assessment and Valuation 5.(1) The assessor shall assess (a) all interests in reserve lands that are subject to taxation under the Taxation Law; (b) all interests for which payments-in-lieu of taxes may be accepted by the Council; and ( c) non-taxable interests in reserve lands, as directed by the Council. (2) For the purpose of determining the assessed value of an interest in reserve lands for an assessment roll, the valuation date is July 1 of the year before the taxation year for which the assessment applies.
(3) The assessed value of an interest in reserve lands for an assessment roll is to be determined as if on the valuation date
(a) the interest was in the physical condition that it is in on October 31 following the valuation date; and (b) the permitted use of the interest was the same as on October 31 following the valuation date. (4 ) Paragraph (3)(a) does not apply to an interest in reserve lands refen-ed to in paragraphs 17(3)(b) and ( d), and the assessed value of an interest referred to in that section for an assessment roll shall be determined as if on the valuation date the interest was in the physical condition that it is in on December 31 following the valuation date.
( 5) Except where otherwise provided, the assessor shall assess interests in reserve lands at their market value as if held in fee simple off the reserve in the Province.
(6) The assessor shall determine the assessed value of an interest in reserve lands and shall enter the assessed value of the interest in land in the assessment roll.
(7) In determining assessed value, the assessor may, except where this Law has a different requirement, give consideration to the following:
(a) present use; (b) location; ( c) original cost; ( d) replacement cost; ( e) revenue or rental value; (f) selling price of the interest in reserve lands and comparable interests; (g) economic and functional obsolescence; and (h) any other circumstances affecting the value of the interest. (8) Without limiting the application of subsections (5) and (6), an interest in reserve lands used for an industrial or commercial undertaking, a business or a public utility enterprise shall be valued as the interest of a going concern.
(9) Where the Tsleil-Waututh Nation, under a lease or other instrument granting an interest in reserve lands, places a restriction on the use of the interest, other than a right of termination or a restriction on the
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duration of the interest, the assessor shall consider the restriction. (I 0) The Council hereby establishes those prope1iy classes established by the Province for provincial property assessment purposes that are set out in Schedule I, for the purposes of assessment under this Law and imposing taxes under the Taxation Law.
( 11) The assessor shall (a) assess interests in reserve lands according to the prope1iy classes established under subsection (10); and
(b) use the provincial classification rules for each property class. (12) Where an interest in reserve lands falls into two (2) or more property classes, the assessor shall determine the share of the assessed value of the interest attributable to each class and assess the interest according to the propmiion each share constitutes of the total assessed value.
( 13) Where two (2) or more persons are holders of an interest in reserve lands, the assessor may choose to assess the interest in the name of any of those persons or in the names of two (2) or more of those persons jointly.
(14) If a building or other improvement extends over more than one (I) interest in reserve lands, those interests, if contiguous, may be treated by the assessor as one interest and assessed accordingly.
( 15) Where an improvement extends over, under or through land and is owned, occupied, maintained, operated or used by a person other than the holder of the interest in reserve lands, that improvement may be separately assessed to the person owning, occupying, maintaining, operating or using it, even though some other person holds an interest in the reserve lands.
( 16) Except as otherwise provided in this Law, for the purposes of assessing interests in reserve lands, the assessor shall use
(a) the valuation methods, rates, rules and formulas established under provincial assessment legislation existing at the time of assessment; and
(b) the assessment rules and practices used by assessors in the Province for conducting assessments off the reserve.
Exemption from Assessment 6. Notwithstanding any other provision in this Law, improvements designed, constructed or installed to provide emergency protection for persons or domestic animals in the event of a disaster or emergency within the meaning of the Emergency and Disaster lvfanagement Act, SBC 2023, c 37, are exempt from assessment under this Law.
PARTV REQUESTS FOR INFORMATION AND INSPECTIONS Requests for Information 7.(1) The assessor may deliver a Request for Information containing the information set out in Schedule II to a holder or a person who has disposed of assessable prope1iy, and that person shall provide to the assessor, within fourteen (14) days from the date of delivery or a longer period as specified in the notice, information for any purpose related to the administration of this Law.
(2) The assessor may in all cases assess the assessable property based on the information available to the assessor and is not bound by the information provided under subsection (I).
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Inspections 8.(1) The assessor may, for any purposes related to assessment, enter into or on and inspect land and improvements.
(2) The assessor may enter onto any interest in reserve lands and may examine any property (a) to determine an assessment of land and improvements, in respect of which the assessor thinks a person may be liable to assessment; or
(b) to confirm an assessment. (3) The assessor shall be given access to, and may examine and take copies of and extracts from, the books, accounts, vouchers, documents and appraisals of the person referred to in paragraph (2)(a) who shall, on request, furnish every facility and assistance required for the entry and examination.
PART VI ASSESSMENT ROLL AND ASSESSMENT NOTICE Assessment Roll 9.(1) On or before December 31 of each year, the assessor shall complete a new assessment roll containing a list of every interest in reserve lands that is liable to assessment under this Law.
(2) The assessment roll shall be in paper or electronic form and shall contain the following information in respect of each interest in reserve lands:
(a) the name and last known address of the holder of the interest; (b) a short description of the interest; ( c) the classification of the interest; (d) the assessed value by classification of the interest; ( e) the total assessed value of the interest; (f) the net assessed value of the interest subject to taxation under the Taxation Law; and (g) any other information the assessor considers necessary or desirable. (3) For greater ce1tainty, an assessment roll prepared under the enactment repealed by section 56 is and continues to be an assessment roll under this Law and shall be used until such time as the next assessment roll is prepared and certified in accordance with this Law.
Certification by Assessor 10. On completion of an assessment roll and on or before December 31 in that year, the assessor shall (a) ce1tify in writing in substantially the form set out in Schedule X that the assessment roll was completed in accordance with the requirements of this Law; and
(b) deliver a copy of the certified assessment roll to the Council in care of the tax administrator. Assessor to Prepare and Certify Revised Assessment Roll 11.(1) No later than March 31 after the ce1tification of the assessment roll under section 10, the assessor shall
(a) modify the assessment roll to reflect all reconsideration decisions, corrections of errors and omissions, and decisions received by the assessor from the ARB;
(b) date and initial amendments made to the assessment roll under this section; and
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( c) prepare a revised assessment roll. (2) On completion of the revised assessment roll, the assessor shall (a) certify in writing in substantially the form set out in Schedule X that the revised assessment roll was completed in accordance with the requirements of this Law; and
(b) deliver a copy of the certified revised assessment roll to the Council in care of the tax administrator, and to the chair.
(3) On certification under this section, the revised assessment roll becomes the assessment roll for the taxation year and it is deemed to be effective as of the date the assessment roll was ce1iified under section 10,
Validity of Assessment Roll 12. An assessment roll is effective on certification and, unless amended in accordance with this Law, by a decision of the ARB or by an order of a comi of competent jurisdiction, is
(a) valid and binding on all pmiies concerned, despite any (i) omission, defect or error committed in, or with respect to, the assessment roll, (ii) defect, error or misstatement in any notice required, or (iii) omission to deliver any notice required; and (b) for all purposes, the assessment roll of the Tsleil-Waututh Nation until the next certified assessment roll or certified revised assessment roll.
Inspection and Use of Assessment Roll 13.(1) On receipt by the Council, the assessment roll is open to inspection (a) in the Tsleil-Waututh Nation office by any person during regular business hours; and (b) electronically through an online service, provided that the information available online does not include any names or other identifying information about a holder or other person.
(2) A person shall not, directly or indirectly, use the assessment roll or information contained in the assessment roll to
(a) obtain names, addresses or telephone numbers for solicitation purposes, whether the solicitations are made by telephone, mail, electronically or any other means; or
(b) harass an individual. (3) The tax administrator may require a person who wishes to inspect the assessment roll to complete a declaration in substantially the form set out in Schedule III
(a) specifying the purpose for which the information is to be used; and (b) certifying that the information contained in the assessment roll will not be used in a manner prohibited under this section.
Protection of Privacy in Assessment Roll 14.(1) On application by a holder, the assessor may omit or obscure the holder's name, address or other information about the holder that would ordinarily be included in an assessment roll if, in the assessor's opinion, the inclusion of the name, address or other information could reasonably be expected to threaten the safety or mental or physical health of the holder or a member of the holder's household.
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(2) Where the assessor omits or obscures information under subsection (1), such information shall be obscured from all assessment rolls that are available for public inspection under subsection 13(1) or are otherwise accessible to the public.
Chargeholders 15.(1) Any person holding a registered charge on assessable property may, at any time, give notice, with full pmiiculars of the nature, extent and duration of the charge, to the assessor and request that the person's name be added to the assessment roll in respect of that assessable property, for the duration of the charge.
(2) On receipt of a notice and request under this section, the assessor shall enter the person's name and address on the assessment roll and provide copies of all Assessment Notices issued in respect of the assessable property.
Assessment Notice 16.(1) The assessor shall, on or before December 31 of each year, deliver an Assessment Notice to every person named in the assessment roll in respect of each assessable prope1iy.
(2) The Assessment Notice shall be delivered to the person named in the assessment roll (a) by mail at the address on the assessment roll; or (b) by electronic transmission to a recipient who has provided authorization to the assessor to electronically transmit an Assessment Notice.
(3) A person whose name appears in the assessment roll shall give written notice to the assessor of any change of address.
(4) Any number of interests in reserve lands assessed in the name of the same holder may be included in one Assessment Notice.
( 5) If several interests in reserve lands are assessed in the name of the same holder at the same value, the Assessment Notice may clearly identify the interest assessed, without giving the full description of each interest as it appears in the assessment roll.
(6) Subject to subsection 13(3) and subsection (7), the assessor shall provide the information contained in the current Assessment Notice to any person who requests it and pays to the assessor a fee in the amount prescribed from time to time under the Assessment Act, RSBC 1996, c 20 for obtaining an assessment notice.
(7) Where information has been omitted or obscured under subsection 14(1), the assessor shall omit that information from a notice provided under subsection (6).
PART VII ERRORS AND OMISSIONS IN ASSESSMENT ROLL Amendments by Assessor 17.(1) Before March 16 in each year after the certification of an assessment roll under section 10, the assessor shall notify and recommend correction to the ARB of all errors or omissions in the assessment roll, except those errors or omissions corrected under subsection (2) or section 19.
(2) Before March 16 in each year after the certification of an assessment roll under section 10, the assessor may amend an individual entry in the assessment roll to correct an error or omission, with the consent of the
(a) holder of the interest in reserve lands; and
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(b) the complainant, if the complainant is not the holder. (3) Without limiting subsection (1), the assessor shall give notice to the ARB and recommend correction of the assessment roll in any of the following circumstances:
(a) because of a change in a holder that occurs before January 1 in a taxation year that is not reflected in the certified assessment roll and that results in
(i) land or improvements, or both, that were not previously subject to taxation becoming subject to taxation, or
(ii) land or improvements, or both, that were previously subject to taxation ceasing to be subject to taxation;
(b) after October 31 and before the following January 1, a manufactured home is moved to a new location or destroyed;
( c) after October 31 and before the following January 1, a manufactured home is placed on land that has been assessed or the manufactured home is purchased by the holder of land that has been assessed; and
(d) improvements, other than a manufactured home, that (i) are substantially damaged or destroyed after October 31 and before the following January 1, and (ii) cannot reasonably be repaired or replaced before the following January 1. ( 4) Except as provided in section 18, or pursuant to an order of a court of competent jurisdiction, the assessor shall not make any amendments to the assessment roll after March 31 of the current taxation year.
(5) Where the assessment roll is amended under subsection (1), the assessor shall send by mail or electronic transmission, as applicable, an amended Assessment Notice to every person named in the assessment roll in respect of the interest in reserve lands affected.
Supplementary Assessment Roll 18.( 1) If, after the certification of the revised assessment roll or where there is no revised assessment roll, after March 31, the assessor finds that any interest in reserve lands
(a) was liable to assessment for the current taxation year, but has not been assessed on the current assessment roll, or
(b) has been assessed for less than the amount for which it was liable to assessment, the assessor shall assess the interest on a supplementary assessment roll, or further supplementary assessment roll, in the same manner that it should have been assessed on the current assessment roll, provided that a supplementary assessment roll under this section shall not be prepared after December 31 of the taxation year in which the assessment roll ce1iified under section 10 applies.
(2) If, after the cetiification of the revised assessment roll or where there is no revised assessment roll, after March 31, the assessor finds that an interest in reserve lands
(a) was liable to assessment for a previous taxation year, but has not been assessed on the assessment roll for that taxation year, or
(b) has been assessed in a previous taxation year for less than the amount for which it was liable to assessment,
the assessor shall assess the interest on a supplementary assessment roll, or further supplementary assessment roll, in the same manner that it should have been assessed, but only if the failure to assess the
Tsleil-Wa11tlllh Nation Property Assessment Law, 2024
interest, or the assessment for less than it was liable to be assessed, is attributable to ( c) a holder's failure to disclose, ( d) a holder's concealment of particulars relating to assessable property, (e) a person's failure to respond to a request for information under subsection 7(1), or (f) a person's making of an incorrect response to a request for information under subsection 7(1 ), as required under this Law. (3) Where, at any time before December 31 of the taxation year in which the assessment roll certified under section 10 applies, the assessor determines that property that was exempt from taxation under the Taxation Law has become taxable, the assessor shall make an entry on a supplementary assessment roll.
(4) In addition to supplementary assessments under subsections (1), (2) and (3), the assessor may, at any time before December 31 of the taxation year in which the assessment roll certified under section 10 applies, correct errors and omissions in the assessment roll by means of entries in a supplementary assessment roll.
(5) The duties imposed on the assessor with respect to the assessment roll and the provisions of this Law relating to assessment rolls, so far as they are applicable, apply to supplementary assessment rolls.
(6 ) Where the assessor receives a decision of the ARB after March 31 in a taxation year, the assessor shall create a supplementary assessment roll reflecting the decision of the ARB and this section applies.
(7) Nothing in this section authorizes the assessor to prepare a supplementary assessment roll that would be contrary to an amendment ordered or directed by the ARB or by a court of competent jurisdiction.
(8) A supplementary assessment roll that implements an amendment ordered or directed by the ARB or by a court of competent jurisdiction may not be appealed to the ARB.
(9) The assessor shall, as soon as practicable, after issuing a supplementary assessment roll (a) deliver a certified copy of the supplementary assessment roll to the Council in care of the tax administrator;
(b) where the supplementary assessment roll reflects a decision of the ARB, deliver a certified copy of the supplementary assessment roll to the chair; and
(c) send by mail or electronic transmission, as applicable, an amended Assessment Notice to every person named on the assessment roll in respect of the interest in reserve lands affected.
(10) Where a supplementary assessment roll is issued under this Law, the supplementary assessment roll is deemed to be effective as of the date the assessment roll was certified under section 10 in respect of the assessable property affected.
(11) Despite subsection (10), a supplementary assessment roll issued under subsection (3) is deemed to be effective as of the date the affected prope1ty became taxable under the Taxation Law.
PART VIII RECONSIDERATION OF ASSESSMENT Reconsideration by Assessor 19.( 1) A person named on the assessment roll in respect of an assessable property may request that the assessor reconsider the assessment of that assessable prope1ty.
(2) A request for reconsideration may be made on one or more of the grounds on which an assessment
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appeal may be made under this Law. (3) A request for reconsideration of an assessment shall (a) be delivered to the assessor within twenty-one (21) days after the day that the Assessment Notice is mailed or sent by electronic transmission to the person named on the assessment roll in respect of an assessable property;
(b) be made in writing and include the information set out in Schedule V; and (c) include any reasons in support of the request. ( 4) The assessor shall, no later than twenty-one (21) days after the end of the twenty-one (21) day period referenced in paragraph (3)(a), consider the request for reconsideration and advise the person who requested the reconsideration that
(a) the assessor confirms the assessment; or (b) the assessor has determined that the assessable property should have been assessed differently, and that the assessor offers to modify the assessment.
(5) Where the person who requested the reconsideration agrees with the modification proposed by the assessor, the assessor shall
(a) amend the assessment roll as necessary to reflect the modified assessment; (b) give notice of the amended assessment to the tax administrator and to all other persons who received the Assessment Notice in respect of the assessable property; and
(c) where a Notice of Appeal has been delivered in respect of the assessable property, advise the ARB of the modification.
(6) Where the person who requested the reconsideration accepts an offer to modify an assessment, that person shall not appeal the modified assessment and shall withdraw any Notice of Appeal filed in respect of the assessable property.
PARTIX ASSESSMENT REVIEW BOARD Council to Establish Assessment Review Board 20.(1) The Council shall, by resolution, establish an Assessment Review Board to (a) consider and detel'mine all recommendations from the assessor under subsection 17(1); and (b) hear and determine assessment appeals under this Law. (2) The ARB shall consist of three (3) members, including (a) at least one (1) member who is a practicing or non-practicing member in good standing of the law society of the Province; and
(b) at least one (1) member who has experience in assessment appeals in the Province, and may include a person who is a member of the Tsleil-Waututh Nation but not a member of the Council. (3) Each member of the ARB shall hold office for a period of three (3) years unless the member resigns or is removed from office in accordance with this Law.
( 4) If a member of the ARB is absent, disqualified, unable or unwilling to act, the Council may appoint another person, who would otherwise be qualified for appointment as a member, to replace the member
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until the member returns to duty or the member's term expires, whichever comes first. Remuneration and Reimbursement 21.(1) The Tsleil-Waututh Nation shall remunerate the members of the ARB for time spent on activities of the ARB required under this Law or expressly authorized by the Council.
(2) The rates ofremuneration for the ARB are as follows: (a) for the chair or acting chair, the maximum per diem rate established from time to time by the Province for a part-time chair of a provincial administrative tribunal categorized as Group 3,
(b) for a member or replacement member appointed to act, other than the chair, who meets the criteria set out in paragraph 20(2)(a) or (b), the maximum per diem rate established from time to time by the Province for a part-time vice-chair of a provincial administrative tribunal categorized as Group 3, and
( c) for any member or replacement member appointed to act, other than those referenced in paragraphs (a) and (b), the maximum per diem rate established from time to time by the Province for a part-time member ofa provincial administrative tribunal categorized as Group 3,
calculated in accordance with subsection (3). (3) The remuneration under subsection (2) shall be calculated as follows: (a) a member of the ARB shall be paid the applicable per diem rate where the member spends more than four (4) hours of time on the activities of the ARB in a twenty-four (24) hour day; and
(b) a member of the ARB shall be paid one-half(1⁄2) of the applicable per diem rate where the member spends four (4) hours or less of time on the activities of the ARB in a twenty-four (24) hour day.
( 4) The Tsleil-Waututh Nation shall reimburse a member, including a replacement member, of the ARB for reasonable travel and out of pocket expenses necessarily incurred in carrying out the member's (or replacement member's) duties.
Conflicts of Interest 22.(1) A person shall not serve as a member of the ARB if the person (a) has a personal or financial interest in the assessable property that is the subject of an appeal; (b) is the Chief of the Tsleil-Waututh Nation or a member of the Council; (c) is an employee of the Tsleil-Waututh Nation; or (d) has financial dealings with the Tsleil-Waututh Nation, which might reasonably give rise to a conflict of interest or impair that person's ability to deal fairly and impartially with an appeal, as required under the terms of this Law.
(2) For the purposes of paragraph (l)(a), membership in the Tsleil-Waututh Nation does not in itself constitute a personal or financial interest in assessable property.
Appointment of Chair 23.(1) The Council shall, by resolution, appoint one of the members of the ARB as chair. (2) The chair shall (a) supervise and direct the work of the ARB; (b) unde1take such administrative and other duties as necessary to oversee and implement the work of the ARB;
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( c) determine procedures to be followed at hearings consistent with this Law; (d) administer an oath or solemn affirmation to a person or witness before the person's or witness's evidenceistaken;and
(e) preside at hearings of the ARB, (3) If the chair is absent or incapacitated, the Council shall designate a member of the ARB as the acting chair for the period that the chair is absent or incapacitated.
Duties of Tax Administrator 24. The tax administrator shall (a) have the custody and care of all records, documents, orders and decisions made by or pe1iaining to the ARB; and
(b) fulfill such other duties as directed by the chair and the ARB. Removal of Member 25. The Council may terminate the appointment of a member of the ARB for cause, including where a member
( a) is convicted of an offence under the Criminal Code; (b) has unexcused absences from three (3) hearings of the ARB; or (c) fails to perform any of the member's duties under this Law in good faith and in accordance with the terms of this Law.
Duty of Member 26. In performing their duties under this Law, the members of the ARB shall act faithfully, honestly and impmiially and to the best of their skill and ability, and shall not disclose to any person information obtained by them as a member, except in the proper performance of their duties.
PARTX APPEAL TO ASSESSMENT REVIEW BOARD Appeals and Assessor Recommendations 27. The ARB shall (a) consider and determine assessor recommendations made under subsection 17(1) for changes to the assessment roll; and
(b) hear and determine appeals made under this Part Notice of Appeal 28.(1) Any person, including without limitation the Tsleil-Waututh Nation and the assessor, may appeal an assessment or a reconsideration of an assessment of assessable property to the ARB by delivering
(a) a completed Notice of Appeal, (b) a copy of the Assessment Notice, or information contained in the Assessment Notice, and (c) a non-refundable administration fee payable to the Tsleil-Waututh Nation, in the amount of (i) seventy-five dollars ($75) where the appeal is in respect of an interest classified in a property class that is residential,
14
Ts/ei/-Waututh Nation Property Assessment Lml', 2024
(ii) seventy-five dollars ($75) where the appeal is in respect of an interest classified in more than one (I) property class and the interest is partially classified as residential, and
(iii) in all other cases, three hundred dollars ($300), to the assessor within forty-five ( 45) days after the date on which the Assessment Notice was mailed or sent by electronic transmission to the persons named on the assessment roll in respect of the assessable property.
(2) An appeal is commenced by delivery of a completed Notice of Appeal, a copy of the Assessment Notice, and the required administration fee to the assessor at the address set out in the Assessment Notice.
(3) The grounds for an appeal may be in respect of one or more of the following: (a) the assessed value of the assessable property; (b) the assessment classification of the assessable property; ( c) the applicability of an exemption to the assessable property; ( d) any alleged error or omission in an assessment or Assessment Notice; and (e) the liability of the holder to taxation under the Taxation Law. ( 4) Where an appeal is commenced with respect to a supplementary assessment, the appeal shall be confined to the supplementary assessment.
(5) The assessor shall, as soon as possible after a Notice of Appeal and administration fee is received, (a) deliver a copy of the Notice of Appeal to the chair and to the Tsleil-Waututh Nation; and (b) deliver the administration fee collected under paragraph ( 1) ( c) to the Tsleil-Waututh Nation. Agents and Solicitors 29. Where a complainant is represented in an appeal through a solicitor or agent, all notices and correspondence required to be given to the complainant are properly given if delivered to the solicitor or agent at the address set out in the Notice of Appeal.
Scheduling of Hearing 30.(1) On delivery of a Notice of Appeal to the assessor, or on receipt of a recommendation from the assessor under subsection 17(1), the chair shall, in consultation with the assessor, schedule a hearing of the appeal or the assessor recommendation.
(2) The chair shall, at least ten ( 10) days before the hearing, deliver a Notice of Hearing setting out the date, time and place of the hearing to the pmties and to each person named on the assessment roll in respect of the assessable property.
(3) Notwithstanding subsection (2), the chair is not required to deliver a Notice of Hearing to a holder of an interest in reserve lands affected by an assessor recommendation under subsection 17(1) where the recommendation
( a) results in a decrease in the assessed value of the interest; (b) does not change the classification of the interest; and ( c) does not result in the removal of an exemption. ( 4) In any year where the ARB will conduct more than one (I) hearing, the chair shall, where possible, schedule the hearings on the same day or on consecutive days.
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Tsleil-Waututh Nation Property Assessment Law, 2024
Parties 31. The parties in a hearing, except as provided in subsection 30(3), are (a) the complainant; (b) the holder of the assessable prope1ty, if not the complainant; ( c) the assessor; and (d) any person who the ARB determines may be affected by the appeal or assessor recommendation, upon request by that person,
Delivery of Documentation 32.(1) The chair shall, without delay, deliver a copy of any document submitted by a patty in relation to an appeal to all other parties,
(2) The chair may, in respect of an appeal, (a) require the assessor to provide any relevant document or record obtained or created in respect of an assessment that is in the custody or control of the assessor, subject to privilege; and
(b) require a patty to provide relevant documents and records in advance of a hearing, Timing for Hearing 33. Subject to section 46, the ARB shall commence a hearing within fmty-five (45) days after delivery of the Notice of Appeal to the assessor or receipt of an assessor recommendation under subsection 17(1 ), unless all pmties consent to a delay.
Daily Schedule 34.(1) The chair shall (a) create a daily schedule for the hearings of the ARB; and (b) post the daily schedule at the place where the ARB is to meet. (2) The ARB shall proceed to deal with appeals and assessor recommendations in accordance with the daily schedule, unless the ARB considers a change in the schedule necessary and desirable in the circumstances.
Conduct of Hearing 35.(1) The ARB shall give all parties a reasonable opportunity to be heard at a hearing. (2) A party may be represented by counsel or an agent and may make submissions as to facts, law and jurisdiction.
(3) The ARB may conduct a hearing whether the complainant is present or not, provided the complainant was given notice of the hearing in accordance with this Law.
(4) The burden of proof in an appeal is on the person bringing the appeal. (5) In an oral hearing, a party may call and examine witnesses, present evidence and submissions and conduct cross-examination of witnesses as reasonably required by the ARB for a full and fair disclosure of all matters relevant to the issues in the appeal.
(6) The ARB may reasonably limit fu1ther examination or cross-examination of a witness if it is satisfied that the examination or cross-examination has been sufficient to disclose fully and fairly all matters relevant to the issues in the appeal.
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Ts/eil-Waututh Nation Property Assessme111 Law, 2024
(7) The ARB may question any witness who gives oral evidence at a hearing. (8) The ARB may receive and accept information that it considers relevant, necessary and appropriate, whether or not the information would be admissible in a court of law.
(9) The ARB may conduct its hearings by any combination of written, telephone, electronic and oral means.
(10) An oral hearing shall be open to the public unless the ARB, on application by a party, determines that the hearing should be held in camera.
Maintaining Order at Hearings 36.(1) The ARB may, at an oral hearing, make orders or give directions that it considers necessary to maintain order at the hearing.
(2) Without limiting subsection (1), the ARB may, by order, impose restrictions on a person's continued participation in or attendance at a hearing and may exclude a person from futiher participation in or attendance at a hearing until the ARB orders otherwise.
Summary Dismissal 37.(1) At any time after a Notice of Appeal is received by the ARB, the ARB may dismiss all or pmi of the appeal where it determines that any of the following apply:
(a) the appeal is not within the jurisdiction of the ARB; (b) the appeal was not filed within the applicable time limit; or (c) the complainant failed to diligently pursue the appeal or failed to comply with an order of the ARB. (2) Before dismissing all or part of an appeal under subsection (1 ), the ARB shall give the complainant an opportunity to make submissions to the ARB.
(3) The ARB shall give written reasons for any dismissal made under subsection (1) to all parties. Quorum 38.(1) The quorum of the ARB is three (3) members. (2) Where a quorum of the members of an ARB is not present at the time at which a hearing is to be held, the hearing shall be adjourned to the next day that is not a holiday, and so on from day to day until there is a quorum.
Decisions 39. A decision of the majority of the members is a decision of the ARB. Combining Hearings 40. The ARB may conduct a single hearing of two (2) or more appeals or assessor recommendations related to the same assessment if the matters in each hearing are addressing the same assessable prope1iy or substantially the same issues.
Power to Determine Procedures 41.(1) The ARB has the power to control its own processes and determine its own procedures to facilitate the just and timely resolution of the matters before it, to the extent not inconsistent with this Law.
(2) Without limiting subsection (1 ), the ARB may hold pre-hearing conferences and require parties to attend a pre-hearing conference.
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Ts/eil-Waututh Nation Property Assessment Law, 2024
Orders to Attend Hearing/Produce Documents 42.(1) At any time before or during a hearing, but before its decision, the ARB may make an order requiring a person to
(a) attend a hearing to give evidence, or (b) produce a document or other thing in the person's possession or control as specified by the ARB, by issuing an Order to Attend Hearing/Produce Documents and serving it on the person at least two (2) days before the person's attendance or the requested document is required at the hearing, as the case may be.
(2) Where an order is made under paragraph (l)(a), the ARB shall pay to the person the witness fee for Supreme Comi civil matters prescribed from time to time under the Court Rules Act, RSBC 1996, c 80, plus reasonable travel expenses to attend and give evidence before the ARB.
(3) A party may request that the ARB make an order under subsection (1) to a person specified by the party.
(4) Where a pmiy makes a request under subsection (3), (a) the chair shall sign and issue an Order to Attend Hearing/Produce Documents and the patiy shall serve it on the witness at least two (2) days before the person's attendance or the requested document is required at the hearing, as the case may be; and
(b) a party requesting the attendance of a witness shall pay the witness fee for Supreme Court civil matters prescribed from time to time under the Court Rules Act, RSBC 1996, c 80, plus reasonable travel expenses to the witness to attend and give evidence before the ARB.
(5) The ARB may apply to the Supreme Comi of British Columbia for an order directing a person to comply with an order under this section.
Adjournments 43. The ARB may (a) hear all appeals or assessor recommendations on the same day or may adjourn from time to time until all matters have been heard and determined; and
(b) at any time during a hearing, adjourn the hearing. Costs 44. The ARB may make orders requiring a pmiy ( a) to pay all or part of the costs of another pmiy in respect of the appeal, and (b) to pay all or part of the costs of the ARB in respect of the appeal, where the ARB considers the conduct of a party has been improper, vexatious, frivolous or abusive. Reference on Question of Law 45.( 1) At any stage of a proceeding before it, the ARB, on its own initiative or at the request of one or more of the parties, may refer a question of law in the proceeding to the Supreme Court of British Columbia or to the Federal Court of Canada in the form of a stated case.
(2) The stated case shall be in writing and filed with the court registry and shall include a statement of the facts and all evidence material to the stated case.
(3) The ARB shall
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Tsleil-Waututh Nation Property Assessme/11 Lm1', 2024
(a) suspend the proceeding as it relates to the stated case and reserve its decision until the opinion of the comi has been given; and
(b) decide the appeal in accordance with the court's opinion. Matters before the Courts 46. If a proceeding with respect to liability to pay taxes in respect of assessable property that is the subject of an appeal is brought before a comi of competent jurisdiction
(a) before the hearing is to commence, the hearing shall be deferred until the matter is decided by the court;
(b) during the hearing, the hearing shall be adjourned until the matter is decided by the court; or (c ) after the hearing has concluded but before a decision on the appeal is given, the decision shall be deferred until the matter is decided by the court.
Withdrawal of Appeal 47.(1) A complainant may withdraw an appeal under this Part by ( a) delivering a Notice of Withdrawal to the assessor if a Notice of Hearing has not been delivered in respect of the appeal; or
(b) delivering a Notice of Withdrawal to the ARB if a Notice of Hearing has been delivered in respect of the appeal.
(2) Upon receipt of a Notice of Withdrawal (a) under paragraph (l)(a), the assessor shall advise the chair and the Tsleil-Waututh Nation that the appeal is withdrawn and will not proceed; and
(b) under paragraph (1 )(b ), the ARB shall dismiss the appeal and notify the pmiies that the appeal has been dismissed.
(3) For greater certainty, if a Notice of Hearing has been issued but not delivered, paragraph (l)(b) applies.
Delivery of Decisions 48.( 1) The ARB shall, at the earliest opportunity after the day on which a hearing is completed, deliver a written decision on the appeal or assessor recommendation to all pmiies.
(2) Any person may obtain a copy ofa decision of the ARB from the tax administrator on request and payment of a fee of seventy-five dollars ($75) for decisions of up to twenty (20) pages and one hundred dollars ($100) for decisions of twenty-one (21) pages or more.
(3) The tax administrator may obscure or omit personal information (other than name and address) and financial business information from decisions provided under subsection (2), provided that assessment and prope1iy tax information shall not be obscured or omitted.
Delivery of Documents under this Part 49.(1) Delivery of a document under this Part may be made personally or by sending it by registered mail, fax or by e-mail.
(2) Personal delivery of a document is made (a) in the case of an individual, by leaving the document with the individual or with a person at least eighteen (18) years of age residing at that individual's place of residence;
(b) in the case of a First Nation, by leaving the document with the person apparently in charge, at the 19
Tsleil-Wa11t11th Natio11 Property Assess111e11t Law, 2024
time of delivery, of the administrative office of the First Nation, or with the First Nation's legal counsel; and
(c ) in the case of a corporation, by leaving the document with the person apparently in charge, at the time of delivery, of the corporation's head office or a branch office, or with an officer or director of the corporation, or with the corporation's legal counsel.
(3) Subject to subsection (4), a document is considered delivered (a) if delivered personally, at the time that personal delivery is made; (b) if sent by registered mail, on the fifth day after it is mailed; ( c) if sent by fax, at the time indicated on the confirmation of transmission; or ( d) if sent by e-mail, at the time indicated in the electronic confirmation that the e-mail has been opened,
(4) A document delivered on a non-business day or after 5:00 P.M. local time on a business day is considered delivered at 9:00 A.M. on the next business day.
Appeals 50.(1) An appeal lies to the Supreme Court of British Columbia from a decision of the ARB on a question of law.
(2) An appeal under subsection (1) shall be made within thirty (30) days after the day on which the decision is delivered under subsection 48(1 ).
PART XI GENERAL PROVISIONS Disclosure of Information 51.(1) The tax administrator, the assessor, a member of the ARB or any other person who has custody or control of information or records obtained or created under this Law shall not disclose the information or records except
(a) in the course of administering this Law or performing functions under it; (b) in proceedings before the ARB, a court of law or pursuant to a court order; or ( c) in accordance with subsection (2). (2) The assessor may disclose, to the agent of a holder, confidential information relating to the interest in reserve lands if the disclosure has been authorized in writing by the holder.
(3) An agent shall not use information disclosed under subsection (2) except for the purposes authorized by the holder in writing referred to in that subsection.
Disclosure for Research Purposes 52. Notwithstanding section 51, (a) the tax administrator may disclose information and records to a third pmiy for research purposes, including statistical research, provided the information and records do not contain information in an individually identifiable form or business information in an identifiable form; and
(b) Council may disclose information and records to a third party for research purposes, including statistical research, in an identifiable form, where
(i)
the research cannot reasonably be accomplished unless the information is provided in 20
Tsleil-Waututh Nation Property Assessment Lmt', 2024
an identifiable form, and (ii) the third party has signed an agreement with Council to comply with Council's requirements respecting the use, confidentiality and security of the information.
Validity 53. Nothing under this Law shall be rendered void or invalid, nor shall the liability of any person to pay taxes or amounts levied under the Taxation Law be affected by
(a) an error or omission in a valuation or a valuation based solely on information in the hands of an assessor or the tax administrator;
(b) an error or omission in an assessment roll, Assessment Notice, or any notice given under this Law; or
(c) a failure of the Tsleil-Waututh Nation, the tax administrator or the assessor to do something within the required time.
Notices 54.(1) Where in this Law a notice is required to be given by mail or electronic transmission, or where the method of giving the notice is not otherwise specified, it shall be given
(a) by mail to the recipient's ordinary mailing address or the address for the recipient shown on the assessment roll;
(b) where the recipient's address is unknown, by posting a copy of the notice in a conspicuous place on the recipient's property;
(c) by personal delivery or courier to the recipient or to the recipient's ordinary mailing address or the address for the recipient shown on the assessment roll; or
( d) by e-mail to the address provided by the recipient, or by other means of electronic transmission. (2) Except where otherwise provided in this Law, a notice (a) given by mail is deemed received on the fifth day after it is posted; (b) posted on property is deemed received on the second day after it is posted; ( c) given by personal delivery is deemed received upon delivery; and (d) given by electronic transmission on or before 5:00 P.M. local time on a business day is deemed received on the day of transmission or the provision of electronic access to the notice, and after 5 :00 P.M. local time on a business day, or on a non-business day, is deemed received at 9:00 A.M. on the next business day.
Interpretation 55.(1) The provisions of this Law are severable, and where any provision of this Law is for any reason held to be invalid by a decision of a court of competent jurisdiction, the invalid p01tion shall be severed from the remainder of this Law and the decision that it is invalid shall not affect the validity of the remaining portions of this Law.
(2) Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
(3) Words in this Law that are in the singular include the plural, and words in the plural include the singular.
(4) This Law shall be construed as being remedial and shall be given such fair, large and liberal 21
Tsleil-Waututh Nation Property Assessment Law, 2024
construction and interpretation as best ensures the attainment of its objectives. (5) Reference in this Law to an enactment is a reference to the enactment as it exists from time to time and includes any regulations made under the enactment.
(6) Headings form no part of the enactment and shall be construed as being inserted for convenience ofreference only.
Repeal 56. The Tsleil-Waututh Nation Property Assessment Law, 2017 is hereby repealed in its entirety. Force and Effect 57. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
THIS LAW IS HEREBY DULY ENACTED by the Council on the 26 No1th Vancouver, in the Province of British Columbia.
th
day of November, 2024, at
A quorum of the Council consists of four (4) members of Council.
l~ Councillor Charlene Aleck
Councillor Liana Maitin (Guss) ii' -Coun~ s Thomas
'c ~ ouncillorDenn
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Tsleil-Waututh Nation Property Assessment Law, 2024
SCHEDULE I PROPERTY CLASSES Class 1 - Residential Class 2 - Utilities Class 4 - Major Industry Class 5 - Light Industry Class 6 - Business and Other Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm
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Ts/eil-Waututh Nation Property Assessmellf Lml', 2024
TO:
SCHEDULE II REQUEST FOR INFORMATION BY ASSESSOR FOR THE TSLEIL-WAUTUTHNATION
---------------------------------
ADDRESS: -------------------------------DESCRIPTION OF INTEREST IN RESERVE LANDS: _____________
DA TE OF REQUEST: PURSUANT to subsection 7(1) of the Tsleil-Waututh Nation Property Assessment Law, 2024, I request that you provide to me, in writing, no later than _____ [Note: must be a date that is at least fourteen (14) days from the date of delivery of the request], the following information relating to the above-noted interest:
(1) (2) (3) If you fail to provide the requested information on or before the date specified above, an assessment of the interest may be made on the basis of the information available to the assessor.
Assessor for the Tsleil-Waututh Nation Dated: _______ , 20_
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Ts/eil-Waututh Nation Property Assessment Lmt', 2024
SCHEDULE III DECLARATION OF PURPOSE FOR THE USE OF ASSESSMENT INFORMATION
I, _________ [name], of _________ [address], _____ [city], ____ [province], ______ [postal code], declare and certify that I will not use the assessment roll or information contained in the assessment roll to obtain names, addresses or telephone numbers for solicitation purposes, whether the solicitations are made by telephone, mail, electronic or any other means, or to harass an individual.
I further declare and certify that any assessment information I receive will be used for the following purpose(s):
(1) a complaint or appeal under the Tsleil-Waututh Nation Property Assessment Law, 2024; (2) a review of an assessment to determine whether to seek a reconsideration or appeal of the assessment; or
(3) other: _____________________________
Signed: --------------[please print name] Dated: ________ , 20_
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Ts/eil-Waututh Nation Property Assessment Law, 2024
SCHEDULE IV ASSESSMENT NOTICE TO: ADDRESS: ----------------------------------DES CRI P TIO N OF INTEREST IN RESERVE LANDS:
------------------
TAKE NOTICE that the assessment roll has been certified by the assessor for the Tsleil-Waututh Nation and delivered to the Council.
The following person(s) is/are the holders of the interest in reserve lands: [Name(s) & addresses] The interest is classified as: The assessed value by classification of the interest is: TOTAL ASSESSED VALUE: TOTAL ASSESSED VALUE LIABLE TO TAXATION: AND TAKE NOTICE that you may, within twenty-one (21) days of the date of mailing or electronic transmission of this notice, request a reconsideration of this assessment by delivering a written request for reconsideration in the form specified in the Tsleil-Waututh Nation Property Assessment Law, 2024. Within twenty-one (21) days after the end of the period during which you may request a reconsideration, the assessor will review the assessment and provide you with the results of the reconsideration. If the assessor determines that your interest should have been assessed differently, the assessor will offer to modify the assessment
AND TAKE NOTICE that you may, within fmiy-five (45) days of the date of mailing or electronic transmission of this notice, appeal this assessment to the Assessment Review Board. The Notice of Appeal must be in writing in the form and accompanied by the fee specified in the Tsleil-Waututh Nation Property Assessment Law, 2024 and must be delivered to the Assessor at the following address: [inse1i address],
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Tslei/-Waututh Nation Property Assessmel/l Lml', 2024
TO:
SCHEDULEV REQUEST FOR RECONSIDERATION OF ASSESSMENT Assessor for the Tsleil-Waututh Nation 200-2925 Virtual Way, Vancouver, BC VSM 4X5
PURSUANT to the provisions of the Tsleil-Waututh Nation Property Assessment Law, 2024, I hereby request a reconsideration of the assessment of the following interest in reserve lands:
[d escription of the interest as described in the Assessment Notice] I am: a holder of the interest _ named on the assessment roll in respect of this interest This request for a reconsideration of the assessment is based on the following reasons: (1) (2) (3) (describe the reasons in support of the request in as much detail as possible) Address and telephone number at which applicant can be contacted:
Name of Applicant (please print)
Signature of Applicant
Dated: ________ , 20_
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Ts/ei/-Wallllllh Nation Property Assessment Law, 2024
TO:
SCHEDULE VI NOTICE OF APPEAL TO ASSESSMENT REVIEW BOARD Assessor for the Tsleil-Waututh Nation 200-2925 Virtual Way, Vancouver, BC V5M 4X5
PURSUANT to the provisions of the Tsleil-Waututh Nation Property Assessment Law, 2024, I hereby appeal the assessment/reconsideration of the assessment of the following interest in reserve lands:
[description of the interest, including assessment roll number, as described in the Assessment Notice]
The grounds for the appeal are: (1) (2) (3) (describe the grounds for the appeal in as much detail as possible) Complainant's mailing address and e-mail address to which all notices in respect of this appeal are to be sent:
Name and address of any representative acting on complainant's behalf in respect of this appeal:
The required fee is enclosed with this Notice of Appeal.
Name of Complainant (please print)
Signature of Complainant (o r representative)
Dated: _________ , 20_ NOTE: A copy of the Assessment Notice ( or information contained in the Assessment Notice) must be enclosed with this Notice of Appeal.
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Ts/ei/-Waututh Nation Property Assessment Lm1•, 2024
SCHEDULE VII NOTICE OF WITHDRAW AL TO: Assessor for the Tsleil-Waututh Nation [address] OR Chair, Assessment Review Board for the Tsleil-Waututh Nation [address] PURSUANT to the provisions of the Tsleil-Waututh Nation Property Assessment Law, 2024, I hereby withdraw my appeal of the assessment of the following interest in reserve lands:
Description of interest: Date of Notice of Appeal:
Name of Complainant (please print)
Signature of Complainant (o r representative)
Dated: ________ , 20_
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Ts/eil-Wa111111h Nation Property Assessment Law, 2024
SCHEDULE VIII NOTICE OF HEARING
TO: ADDRESS: ----------------------------------DES CRI P TIO N OF INTEREST IN RESERVE LANDS:
------------------
Complainant in respect of this appeal: TAKE NOTICE that the Assessment Review Board will hear an appeal/assessor recommendation from the assessment/reconsideration of the assessment of the above-noted interest at:
Date: ________ , 20_ Time: ___ (A.M./P.M.) Location: ______________________________ [address] AND TAKE NOTICE that you should bring to the hearing [insert# copies] copies of all relevant documents in your possession respecting this appeal.
A copy of the Assessment Notice ( or information contained in the Assessment Notice) and the Notice of Appeal are enclosed with this notice, as well as copies of:
(all submissions and documents received in respect of the appeal will be forwarded to all parties)
Chair, Assessment Review Board Dated: _______ , 20_
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Ts/eil-Waututh Nation Property Assessment Law, 2024
SCHEDULE IX ORDER TO ATTEND HEARING/PRODUCE DOCUMENTS TO: ADDRESS: ----------------------------------TAKE NOTICE that an appeal has been made to the Assessment Review Board for the Tsleil-Waututh Nation in respect of the assessment of ______________ [describe interest in reserve lands],
The Assessment Review Board believes that you may have information [OR documents] that may assist the Assessment Review Board in making its decision,
THIS NOTICE REQUIRES you to [indicate the applicable provisions below]: 1. Attend before the Assessment Review Board at a hearing at Date: _______ , 20_ Time: ___ (A.M./P.M.) Location: -------------------------------- to give evidence concerning the assessment and to bring with you the following documents:
[address]
and any other documents in your possession that may relate to this assessment. A twenty dollar ($20) witness fee is enclosed. Your reasonable travelling expenses will be reimbursed as determined by the Assessment Review Board.
2. Deliver the following documents [list documents] OR any documents in your possession that may relate to this assessment, to the Chair, Assessment Review Board, at __________ [address] on or before -----------PI ease contact _______ at _______ if you have any questions or concerns respecting this Order.
Chair, Assessment Review Board Dated: _______ , 20_
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Tsleil-Wa11t11th Nation Property Assessment Law, 2024
SCHEDULEX CERTIFICATION OF ASSESSMENT ROLL BY ASSESSOR The assessor must certify the assessment roll in the following form: I, ________ , being the assessor for the Tsleil-Waututh Nation, hereby certify that this is the Tsleil-Waututh Nation [revised/supplementary] assessment roll for the year 20_ and that this assessment roll is complete and has been prepared and completed in accordance with all requirements of the Tsleil Waututh Nation Property Assessment Law, 2024.
(Signature of Assessor) Dated ______ , 20_ at __________ (City)
(Province)
32